The Ministry of Finance (MOF) stated that the tax authority shall issue tax payment notices prior to 31 January 2023 and the tax-paying period shall be from 1 to 10 February 2023 according to Article 40 and Paragraph 2 of Article 42 of the Value-added and Non-value-added Business Tax Act and Article 45 of the Enforcement Rules of Value-added and Non-value-added Business Tax Act. Due to the timing of the Lunar New Year holidays occurring from 20 January to 29 January, the MOF has extended the deadline for the tax payment to 22 February 2023.

The MOF noted that payment may be made in different ways, such as convenience stores, financial chip card, current (savings) deposit account, ATM transfer, credit card, electronic, and mobile payment.

The MOF reminds taxpayers that if a business entity fails to pay tax before 22 February 2023, it will be regarded as an overdue payment case and a surcharge for delinquent payment shall be levied. The MOF would like to remind business entities to pay attention to the above-mentioned extension date and complete their payment before the deadline.

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